#section 194I
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167 articlesIncome Tax

Income Tax
TDS Rate Chart for FY 2023-24 / AY 2024-25 – Updated
Income Tax

Income Tax
Late Filing Fee Imposed for Delayed TDS Statement Upheld by ITAT
Income Tax

Income Tax
Revenue from operation of hotel/resort taxable under the head “Business income”
Income Tax

Income Tax
Important provisions of Tax Deducted at Source
Income Tax

Income Tax
TDS not deductible on rent payment made to person who is exempt from payment of tax
Income Tax

Income Tax
ITAT Delhi Orders Re-adjudication for Non-deposition of TDS
Income Tax

Income Tax
TDS @2% u/s 194C deductible on payment towards Common Area Maintenance charges
Income Tax

Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
Service Tax

Service Tax
Lessee being service receiver is liable to pay service tax to lessor
Income Tax

Income Tax
Warehouse Charges paid without TDS deduction disallowable u/s 40(a)(ia)
Income Tax

Income Tax
Common Maintenance Charges cannot be treated as part of rent for TDS
Income Tax

Income Tax
Rent is subjected to TDS u/s 194I, whereas, CAM is subjected to TDS u/s 194C
Income Tax

Income Tax
TDS not deductible on Sale of prepaid sim cards & roaming charge
Income Tax

Income Tax
